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Opinion 92-33
… (expenditures to fund contract with chamber of commerce) PARK DISTRICTS -- Powers and Duties (expenditures for … HOME RULE LAW, §10(1)(ii)(d)(3): A town on behalf of the park district established by L 1928, ch 477, as amended, may expend up to $50,000 annually for park district promotional purposes and no referendum pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-92-33CUNY Bulletin No. CU-606
… on 01/01/18 is equal to one of the salary steps and is below the ‘last one-year step’ on the 04/20/17 salary … Current Code Updated Code 0101 0101 if the new salary is below the ‘last one-year step’ 0101 1118 if the new salary … 0101 if the current salary is equal to a salary step and below the ‘last one-year step’ Control-D Reports Available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-606-january-2018-city-university-new-york-cuny-incrementsNYS Pension Fund Launches Review of Integrated Oil & Gas Companies
… Fund (Fund) is evaluating 28 publicly traded integrated oil and gas companies to determine if they are prepared for … readiness to transition to the emerging net zero economy. “Oil and gas companies face significant and complex economic, … those that do not have viable plans to adapt.” Integrated oil and gas companies – including ExxonMobil, Chevron, Shell, …
https://www.osc.ny.gov/press/releases/2022/08/nys-pension-fund-launches-review-integrated-oil-gas-companiesOpinion 88-23
… is an officer, employee and stockholder of a construction corporation would have a prohibited interest in any contracts between the corporation and the village unless (a) his or her stock … outstanding stock and (b) as employee and officer of the corporation, his or her duties do not involve the …
https://www.osc.ny.gov/legal-opinions/opinion-88-23Medicaid Program – Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans
… inappropriate capitation payments to Managed Long Term Care Partial Capitation plans for recipients who were no … through January 31, 2015. Background Managed Long Term Care Partial Capitation plans (Plans) provide health and long-term care services to recipients who have a long-lasting health …
https://www.osc.ny.gov/state-agencies/audits/2016/03/30/medicaid-program-improper-payments-recipients-no-longer-enrolled-managed-long-term-careState Agencies Bulletin No. 894
… of the Laws of 2008 implements the agreement between the State of New York and the Civil Service Employees Association and provides …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/894-april-1-2009-salary-and-longevity-increases-employees-represented-civilOpinion 89-41
… program should be presented to the voters ( cf . Municipal Home Rule Law, §20[5], which requires a local government to …
https://www.osc.ny.gov/legal-opinions/opinion-89-41Opinion 92-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subdivisions on private roads open to public traffic. You state that there are residential subdivisions in the town … and Traffic Law is applicable and uniform throughout the State, and prohibits municipalities from enacting conflicting …
https://www.osc.ny.gov/legal-opinions/opinion-92-19EDSS - Glossary of Terms
Terminology related to a Contract Reporter Exemption Request and a Procurement Record
https://www.osc.ny.gov/state-agencies/contracts/edss-glossary-termsNichols Joint Fire District – Procurement (2025M-103)
… and services? Audit Period January 1, 2024 – March 31, 2025 Understanding the Audit A board of fire commissioners … seek competition for goods and services to ensure the best value for taxpayers, prevent conflicts of interest and … Law (GML), the District’s procurement policy (Policy) or best practices. When officials do not solicit competition as …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/nichols-joint-fire-district-procurement-2025m-103List of Agencies That Can Receive Electronic Invoices
… The current list of agencies that are eligible to receive electronic invoices through the Vendor SelfService Portal …
https://www.osc.ny.gov/state-vendors/portal/list-agencies-can-receive-electronic-invoicesState Comptroller DiNapoli Releases Municipal & School Audits
… Board of Cooperative Educational Services (BOCES) – State Aid Although officials properly claimed state aid totaling … (LOSAP) (Dutchess County) The board did not effectively monitor all aspects of the district’s LOSAP. Specifically, … outlets. District officials did not report any laboratory test results for the testing cycle to their local health …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 98-12
… that the school fund is a "fund" of the city within the meaning of section 9-a. Ordinarily moneys in a city's general … in the city's general fund constitute "moneys" within the meaning of section 9-a and may be temporarily advanced to the …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 2007-7
… LAW §§ 34, 334: In reporting “days worked” of an elected official for purposes of 2 NYCRR 315, an employer may record … but may not record blocks of time when an elected official is merely available to constituents. This is in response to your inquiry regarding regulations …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7Canandaigua City School District – Procurement of Professional Services (2015M-133)
… was to review the process and procedures used to procure professional services for the period July 1, 2013 through … The District did not properly seek competition for 14 professional service providers totaling $477,235. Although … adequate guidance for seeking competition when procuring professional services. The District failed to establish …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015mOyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… 1, 2015 through October 31, 2016. Background The Oyster Bay Water District is located in the Town of Oyster Bay in Nassau County and provides water to about 8,800 … Oyster Bay Water District Payments in Lieu of Health Insurance …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43Lumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… County. The Department’s Executive Officers comprise the President, Vice-President and Secretary-Treasurer. The Department collected … two months of transactions. The by-laws require the President to co-sign checks along with the Treasurer for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110State Agencies Bulletin No. 1176
… work, provided the return to the payroll is prior to 4/1/13. Hourly Employees Pursuant to an understanding between the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1176-2012-tool-allowance-payment-csea-operational-services-unit-bargainingTown of Cheektowaga – Credit Card Purchases (2017M-18)
… Purpose of Audit The purpose of our audit was to review credit card use and purchases for the period January 1, 2015 … 2016 totaled approximately $92.3 million. Key Findings The credit card policy does not identify specific individuals who … cardholders attached the required purchasing log to their credit card statements when submitting their receipts to the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Jefferson Central School District – Fund Balances (2015M-236)
… Harpersfield, Kortright, Blenheim, Gilboa, Jefferson and Summit. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236